AAR Daman/Diu/DNH

Manufacturing of Printed Leaflet with own raw material-supply of goods or supply of services?

In re Temple Packaging Pvt. Ltd. (GST AAR Daman, Diu & DNH)

In re Temple Packaging Pvt. Ltd.(GST AAR Daman, Diu & DNH) Issue- Classification of Printed Leaflet manufactured by them in their factory out of their own raw material-paper/ink and with the contents supplied by the purchaser. Clarification sought as to whether the same is to be considered as supply of goods or supply of services [&he...

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GST Classification of Cargo Trolley used in for transportation of baggage

In re Aakash Engineers (GST AAR Daman, Diu & DNH)

In re Aakash Engineers (GST AAR Daman, Diu & DNH) Issue- Classification of Cargo Trolley, used to carry cargo from one place to another place, towable in nature and has solid tyre designed for transportation of baggage and light cargo with minimum payload. Held by GST AAR Daman, Diu & DNH We further note that […]...

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28% GST Payable on Heat Shrinkable Cable Jointing Kits

In re Western Cable Engineering Cable Pvt Ltd. (GST AAR Daman, Diu & DNH)

In re Western Cable Engineering Cable Pvt Ltd. (GST AAR Daman, Diu & DNH) Cable Jointing Kits assembled from various components are classifiable under Chapter Heading No. 8547.00. We find that the Circular No 583/20/2001-CX dtd 20.08.2001 makes it clear that the judgment in the case of M/s XL Telecom P. Ltd. v. Union of […]...

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